2019 BECA INC. Statement of Financial Position (partial) December 31 (in thousands) 2021 2020 Current assets Cash $ 30 $ 91 Trading investments 55 60 Accounts receivable, net 669 588 Inventory 629 526 Prepaid expenses 41 52 Total current assets $ 1,424 $ 1,317 Total current liabilities $ 875 $ 825 $ 60 40 492 576 29 $ 1,197 $ 756 Additional information: (in thousands) Allowance for doubtful accounts Credit sales Cost of goods sold 2021 $ 50 4,169 2,895 2020 $ 45 3,915 2,649 2019 $ 40 3,701 2,371 Calculate all possible liquidity ratios for 2021 and 2020. (Round current ratio to 2 decimal places e.g. 2.66. Round receivables turnover and inventory turnover to 1 decimal place e.g. 6.2. Round collection period and days sales in inventory to decimal places e.g. 1,266. Enter working capital amounts in thousands e.g. 525.) 2020 2021 549 Working capital $ $ 492 1.62 :1 1.6 :1 Current ratio Receivables turnover Collection period 663 times 633 times days days times times Inventory turnover Days sales in inventory days days